EMI Options: new HMRC guidance on grant requirement
Since 6 April 2023, companies granting EMI options are no longer required by the EMI option legislation to include within the option...
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E-signatures: Industry Working Group publish their final report
The Industry Working Group on Electronic Execution of Documents has published their final report which focuses on the use of e-signatures...
Upcoming deadline for employee share plan returns: 6th July 2023
Companies must file an annual return with HMRC reporting any share or share option activity involving UK employees and directors. The...
Welcome changes to EMI option grant process announced in 2023 Spring Budget
It didn’t make it into the speech, but it was in the small print, for those with eagle-eyes only – it was announced as part of the 2023...
Some things, in some places, some of the time (Spring Budget 2023)
The Chancellor's motto of "Enterprise, Education, Employment, Everywhere" seems to me a little optimistic so the title of this update is...
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